The abstracts of economic pactions in accounting vouchers must be truthful.

When filling out the abstract, it should be concise, comprehensive and clear.

Writing objects must have name, quantity, unit price; writing process must have process; bank settlement voucher, should indicate the check number and whereabouts; send deposit items, cash, cheque, money order and so on.

In case of a rush business, it should not be written only in a rush, but should be written for a year, a month, a certain day, an economic business and a certificate number.

The "summary" can correctly and completely reflect the context of economic activities and capital changes, and avoid ambiguity.